- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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5.—(1) Where—
(a)any relief or exemption from tax given in respect of income or gains under an account is found not to be due or to be excessive;
(b)the account holder was not an eligible person at the relevant date;
(c)a person was—
(i)entitled to a benefit under the terms of section 3(1)(a) of the Act, or
(ii)an eligible person by reason of entitlement to working tax credit or child tax credit under the terms of regulation 3 of the principal Regulations,
but such entitlement has been overturned, or it has subsequently been determined that payment of the relevant benefit or tax credit should not have been made, or should have been made at a different rate;
(d)an account does not comply with the requirements imposed by section 4(2)(a) and (b) of the Act, or by regulations 10 to 21 of the principal Regulations; or
(e)there is a breach of section 6(2)(a) or (b) of the Act in relation to an account;
the persons mentioned in paragraph (2) shall account to the Commissioners for any tax from which relief has been incorrectly given under regulation 3 in respect of an account.
(2) The persons mentioned in paragraph (1) are—
(a)the account provider (to the extent that it has assets relating to the account, or directly or indirectly representing the tax, in its possession or control);
(b)the account holder, or former account holder;
(c)any person in whom the money in the account, or any property directly or indirectly representing it, is vested (whether beneficially or otherwise);
and they shall be jointly and severally liable.
(3) The relevant provisions of Part 5 of the Management Act(1) (within the meaning in section 48(3) of that Act) other than section 50 of that Act shall apply to tax appeals, with the necessary modifications mentioned in section 48(2)(b)(ii) of that Act.
Part 5 was amended by paragraphs 25 to 38 of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009.
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